2000 Fiscal Year Final Research Report Summary
THEORETICAL RESEARCH OF INTERNATIONAL TAX HARMONISATION UNDER IMPERFECT COMPETITION
| Project/Area Number |
11630101
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Public finance/Monetary economics
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| Research Institution | Aichi University |
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Principal Investigator |
KUNIZAKI Minoru Aichi University, Department of Economics, 経済学部, 助教授 (70254464)
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| Co-Investigator(Kenkyū-buntansha) |
KAKITA Naoki Toyama University, Department of Economics, 経済学部, 助教授 (10224346)
NAKAMURA Kazuyuki Toyama University, Department of Economics, 経済学部, 助教授 (60262490)
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| Project Period (FY) |
1999 – 2000
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| Keywords | International Oligopoly / Tax Harmonisation / Tax Competition / Nash Policy Game / Pareto Inprovement / tariff reduction |
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| Research Abstract |
In this Project, We investigated the welfare consequences of the tariff and the commodity taxes harmonisation under imperfect competition. The main results of the research are summarised as follows :
(1) the tax harmonisation is recommended in term of the world welfare under imperfect competition ;
(2) in an international oligopoly, existence of public goods acts as a key factor for tax harmonisation ;
(3) if the related countries can vary some policy instruments, Pareto-improving harmonisation must be restricted.
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Research Products
(12 results)
